T-0.1 - Act respecting the Québec sales tax

Section 457.1 Disposition versions

2015-10-21

457.1. A person shall, in determining the net tax for the appropriate reporting period of the person, add the amount determined by the formula provided for in the second paragraph if

(1)  an amount (in this section referred to as the “composite amount”)

(a)  becomes due from the person, or is a payment made by the person without having become due, in respect of a supply of property or a service made to the person, or

(b)  is paid by the person as an allowance or reimbursement in respect of which the person is deemed under section 211 or 212 to have received a supply of property or a service;

(2)  one or both of the following situations apply:

(a)  section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount (other than an amount referred to in section 421.1.1 of that Act) paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and section 421.1 of that Act deems the composite amount or that part to be 50% of a particular amount, or

(b)  section 421.1.1 of the Taxation Act applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the consumption of food or beverages by a long-haul truck driver, within the meaning of section 421.1.1 of that Act, during the eligible travel period, within the meaning of section 421.1.1 of that Act, and section 421.1.1 of that Act deems the composite amount or that part to be a percentage of a specified particular amount; and

(3)  tax included in the composite amount or deemed under section 211 or 212 to have been paid by the person is included in determining an input tax refund in respect of the property or service that is claimed by the person in a return for a reporting period in a fiscal year of the person.

The amount to be added in determining the net tax under the first paragraph is determined by the formula

[50% × (A/B) × C] + [D × (E/B) × C].

For the purposes of this formula,

(1)  A is

(a)  in the case where subparagraph a of subparagraph 2 of the first paragraph applies, the particular amount, and

(b)  in any other case, zero;

(2)  B is the composite amount;

(3)  C is the input tax refund;

(4)  D is

(a)  40%, in the case where the particular period begins after 19 March 2007 and ends before 1 January 2008,

(b)  35%, in the case where the particular period is the year 2008,

(c)  30%, in the case where the particular period is the year 2009,

(d)  25%, in the case where the particular period is the year 2010, and

(e)  20%, in the case where the particular period begins after the year 2010; and

(5)  E is

(a)  in the case where subparagraph b of subparagraph 2 of the first paragraph applies, the specified particular amount, and

(b)  in any other case, zero.

For the purposes of this section, the particular period is

(a)  a period in which tax under Title I becomes due, or is paid without having become due, in respect of a supply of food, beverages or entertainment, but in which no reimbursement or allowance is paid in respect of the supply; or

(b)  a period in which an amount is paid as a reimbursement or allowance in respect of a supply of food, beverages or entertainment.

The first paragraph does not apply to charities or public institutions.

1995, c. 63, s. 462; 1997, c. 85, s. 701; 2001, c. 53, s. 381; 2009, c. 15, s. 519; 2015, c. 21, s. 766.

2009-06-04

457.1. A person shall, in determining the net tax for the appropriate reporting period of the person, add the amount determined by the formula provided for in the second paragraph if

(1)  an amount (in this section referred to as the “composite amount”)

(a)  becomes due from the person, or is a payment made by the person without having become due, in respect of a supply of property or a service made to the person, or

(b)  is paid by the person as an allowance or reimbursement in respect of which the person is deemed under section 211 or 212 to have received a supply of property or a service;

(2)  one or both of the following situations apply:

(a)  section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount (other than an amount referred to in section 421.1.1 of that Act) paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and section 421.1 of that Act deems the composite amount or that part to be 50% of a particular amount, or

(b)  section 421.1.1 of the Taxation Act applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the consumption of food or beverages by a long-haul truck driver, within the meaning of section 421.1.1 of that Act, during the eligible travel period, within the meaning of section 421.1.1 of that Act, and section 421.1.1 of that Act deems the composite amount or that part to be a percentage of a specified particular amount; and

(3)  tax included in the composite amount or deemed under section 211 or 212 to have been paid by the person is included in determining an input tax refund in respect of the property or service that is claimed by the person in a return for a reporting period in a fiscal year of the person.

The amount to be added in determining the net tax under the first paragraph is determined by the formula

[50% × (A/B) × C] + [D × (E/B) × C].

For the purposes of this formula,

(1)  A is

(a)  in the case where subparagraph a of subparagraph 2 of the first paragraph applies, the particular amount, and

(b)  in any other case, zero;

(2)  B is the composite amount;

(3)  C is the input tax refund;

(4)  D is

(a)  40%, in the case where the particular period begins after 19 March 2007 and ends before 1 January 2008,

(b)  35%, in the case where the particular period is the year 2008,

(c)  30%, in the case where the particular period is the year 2009,

(d)  25%, in the case where the particular period is the year 2010, and

(e)  20%, in the case where the particular period begins after the year 2010; and

(5)  E is

(a)  in the case where subparagraph b of subparagraph 2 of the first paragraph applies, the specified particular amount, and

(b)  in any other case, zero.

For the purposes of this section, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.

For the purposes of this section, the particular period is

(a)  a period in which tax under Title I becomes due, or is paid without having become due, in respect of a supply of food, beverages or entertainment, but in which no reimbursement or allowance is paid in respect of the supply; or

(b)  a period in which an amount is paid as a reimbursement or allowance in respect of a supply of food, beverages or entertainment.

The first paragraph does not apply to charities or public institutions.

1995, c. 63, s. 462; 1997, c. 85, s. 701; 2001, c. 53, s. 381; 2009, c. 15, s. 519.

2001-12-20

457.1. A person shall, in determining the net tax for the appropriate reporting period of the person, add the amount determined by the formula provided for in the second paragraph if

(1)  an amount (in this section referred to as the “composite amount”)

(a)  becomes due from the person, or is a payment made by the person without having become due, in respect of a supply of property or a service made to the person, or

(b)  is paid by the person as an allowance or reimbursement in respect of which the person is deemed under section 211 or 212 to have received a supply of property or a service;

(2)  section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and deems the composite amount or that part to be 50% of a particular amount; and

(3)  tax included in the composite amount or deemed under section 211 or 212 to have been paid by the person is included in determining an input tax refund in respect of the property or service that is claimed by the person in a return for a reporting period in a fiscal year of the person.

The amount to be added in determining the net tax under the first paragraph is determined by the formula

50% × A / B × C.

For the purposes of this formula,

(1)  A is the particular amount;

(2)  B is the composite amount; and

(3)  C is the input tax refund.

For the purposes of this section, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.

The first paragraph does not apply to charities or public institutions.

1995, c. 63, s. 462; 1997, c. 85, s. 701; 2001, c. 53, s. 381.

1997-12-19

457.1. Where a registrant is the recipient of, or pays an allowance in respect of, a supply of food, beverages or entertainment and section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the registrant were a taxpayer under that Act, in respect of the supply or allowance, 50 % of the total of all amounts each of which is an input tax refund claimed in a return for a reporting period in a fiscal year of the registrant in respect of the supply or allowance shall be added in determining the net tax

(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;

(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and

(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.

For the purposes of this section, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.

The first paragraph does not apply to charities or public institutions.

1995, c. 63, s. 462; 1997, c. 85, s. 701.

1995-12-15

457.1. Where a registrant is the recipient of, or pays an allowance in respect of, a supply of food, beverages or entertainment and section 421.1 of the Taxation Act (chapter I-3) applies, or would apply if the registrant were a taxpayer under that Act, in respect of the supply or allowance, 50 % of the total of all amounts each of which is an input tax refund claimed in a return for a reporting period in a fiscal year of the registrant in respect of the supply or allowance shall be added in determining the net tax

(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;

(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and

(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.

For the purposes of this section, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.

The first paragraph does not apply to charities.

1995, c. 63, s. 462.